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of <h1>Section 189A Income Tax Act maintains pre-1993 assessment rules for firms and partners through April 1992</h1> Section 189A of the Income Tax Act, 1961 establishes transitional provisions for firm assessments. For assessment years beginning April 1, 1992 and earlier, the chapter provisions existing before April 1, 1993 continue to apply to both firms and their partners. This section ensures continuity of previous assessment rules despite subsequent amendments. The provision underwent multiple modifications through Direct Tax Laws Amendment Acts of 1987 and 1989, and Finance Act 1992, reflecting legislative adjustments to firm taxation assessment procedures over time.
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